TaxTMI 
TaxTMI 
XYZ issued Tax Invoice i.e. date of the invoice is June’21 but the goods were physically moved out of the factory in July’21 and therefore e – way bill and lorry receipt is also dated July’21. In the GST Monthly Returns, this transaction is required to be shown in June’21 or July’21?
Tax Invoice and GST Returns
14 Jul 2021 
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Time of supply determines return period; an earlier-issued tax invoice must be reported in that return unless reissued.
An invoice dated June should ordinarily be reported in June GSTR-1 because the time of supply (and tax liability) arises on the invoice date; alternatively, to align invoicing with physical removal in July and the e-way bill, one may cancel the June invoice and issue a fresh July invoice to comply with invoice-timing requirements. (AI Summary)
An invoice dated June should ordinarily be reported in June GSTR-1 because the time of supply (and tax liability) arises on the invoice date; alternatively, to align invoicing with physical removal in July and the e-way bill, one may cancel the June invoice and issue a fresh July invoice to comply with invoice-timing requirements. (AI Summary)